1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190709_grey
1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...
1397_MS_Workshop for Listing on HKEX_190709_grey
1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...
aml_consultation_draft_2017
CONSULTATION DRAFT Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants July 20172 CONTENTS Page SUMMARY OF MAIN REQUIREMENTS .............................. ...
dp1_goodwill
IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...
Microsoft Word - Application Form - 2018 International
Microsoft Word - Application Form - 2018 International 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory co ...
WSHP18111204a_181101173814
Workshop for audit staff and senior The two-day workshop enables participants to understand the principles and requirements of Hong Kong Standards on Auditing (HKSA). It enhances participants' pra ...
e
e HKFRS 10 Consolidated Financial Statements is effective since 1 January 2013. It is one of the five standards issued in 2011 which deal with consolidation or investments. HKFRS 10 establishes princi ...
flyer2405e_190619094725
HKICPA e-seminar: Forum on Consultation on Quality Management for Firms and Engagements This forum will cover the key aspects of the International Auditing and Assurance Standards Board's (IAASB) ...
update044
Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...
update181
i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
dp-IIRC
TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...
bc_bcdgi
Basis for Conclusions on Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards ...
Information Update MIC MIC Deputy SC
Qualification Programme (QP) Practical Experience Online System (Authorized Employer – Information Update Form) User GuidePage 1 of 21 Highlights of Authorized Employer Information Update How to updat ...
AML workshop (22
HKICPA Anti-Money Laundering Workshop (rescheduled) Event Code: WSHP19062203 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 20 ...
AML workshop (07
HKICPA Anti-Money Laundering Workshop Event Code: WSHP19090701 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...
AML workshop (07
HKICPA Anti-Money Laundering Workshop Event Code: WSHP19090701 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...
AML workshop (19
HKICPA Anti-Money Laundering Workshop Event Code: WSHP19101902 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...
AML workshop (19
HKICPA Anti-Money Laundering Workshop Event Code: WSHP19101902 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...
AML workshop (14
HKICPA Anti-Money Laundering Workshop Event Code: WSHP19121403 About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effe ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code ESEMTF201901 Language Cantonese Event name Completion of the 2018/19 Profits Tax Return (audio archive session) CPD hours 1.5 Competency Taxation Facu ...
update142
i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
ppt
1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...
ForensIG-RIF event (28
The role of independent market share data – an activist investor's perspective Event code: SCPD19052803 About the topic Can investors rely on market share data compiled by independent research fir ...
ESEMETLS19100101_191016143545
HKICPA e-seminar: Companies (Amendment) (No. 2) Ordinance 2018: Implications on financial reporting Date October 2019 Chairman Mr. Gary Poon Deputy Chair of PDC and a member of FRSC Speakers Mr. Ernes ...
ed_wp
18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...
ed_partc
3 December 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DR ...
i2cec
21 August 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRA ...
sub_swp
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 27 February 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 519 Fifth Avenue, ...
i2c_illegalact
24 August 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT O ...
Report of IFASS Report March 2012
REPORT ON INTERNATIONAL FORUM OF ACCOUNTING STANDARD‐SETTERS (IFASS) — 29‐30 MARCH 2012 IFASS met in Kuala Lumpur on 29‐30 March 2012 and discussed the agenda items set out below. Background IFASS is ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
ED-First-timeAdopters_Submission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 13 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
training_guidelines
Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing legal framework 3 2.2 Agreed principles 4 ...
Part 1_Contents&overview
Part 1_Contents&overview 1 Contents Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing l ...
ed_piecode
International Ethics Standards Board for Accountants Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Exposure Draft January 2021 Comments due: May 3, 2021 ...
ed_role
International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...
bc_s1
Basis for Conclusions on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...
ed_s1
[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draft IFRS Sustainability Dis ...
ed_isqm2
International Standard on Quality Management Proposed International Standard on Quality Management 2 Engagement Quality Reviews Exposure Draft February 2019 Comments due: July 1, 2019 About the IAASB ...
ed_oem
Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...
ed_role
International Ethics Standards Board for Accountants Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Exposure Draft October 2011 Comments due: Febru ...
06p4
1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...
Reviewers Comments 2021
1 HKICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business KICPA Business Case Competition 20 Case Competition 20Case Com ...
ed_pswke
PROPOSED IESBA STRATEGY AND WORK PLAN, 2024 – 2027 TOWARDS A MORE SUSTAINABLE FUTURE: ADVANCING THE CENTRALITY OF ETHICS CONSULTATION PAPER Comments are due by July 7, 2023 APRIL 2023PROPOSED IESBA ST ...
Tesla Offer til Dec 2024
Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
HKAS 1_2023
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
IB_cp
Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...
Basic Financial Ratio Analysis and Implication 2021 Level 12
BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATIONANALYSIS AND IMPLIC ...
tb19
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2009 Tax Bulletin TaxB 19 October 20091 2009 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...
update 273
i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...
WSHP18102301_181031104320
The fully revamped Audit Practice Manual is out now with more useful resources to support your audit work! The manual is a reference tool with customizable documentation templates and sample audit fil ...
SCPD18080201_180917113735
COURSE HIGHLIGHTS: This course aims to enhance participants' understanding and awareness on the guardian role of professionals in upholding ethical governance. Topics include: Introduction of rel ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
Flyer_final-v3_full
Page 1 of 2 Co-working puts you near people who have different skillsets or solutions to problems, allows you to "pick their brains". If you can find a co-working space that aligns with your ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...
WSHP18111501_181004100718
The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide quality control system, which a ...
WSHP18122001
COURSE HIGHLIGHTS: Entities often expand their businesses through various types of merger and acquisition exercises. It is particularly important for management to understand the accounting impact. Th ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Decoding Loco ...
flyer190507
Understanding and Managing Corporate Frauds Risks This workshop aims to assist participants in identifying the types for common fraud schemes, such as financial statements fraud and assets misappropri ...
Flyer_final_Full_190426145751
Page 1 of 2 The Institute's Young Members Committee is organizing a visit to the Hong Kong Exchanges and Clearing (HKEX) - one of the largest financial market operators in the world and the global ...
ATC (20
1 Annual taxation conference 2019 Programme Code: CCPD19072001 About the event Date & Time 20 July 2019, Saturday 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Ballroom, InterCon ...
Date 13 June 2019 (Thursday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality Ass ...
Date 20 August 2019 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality As ...
ATC (20
1 Annual taxation conference 2019 Programme Code: CCPD19072001 About the event Date & Time 20 July 2019, Saturday 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Ballroom, InterCon ...
Date 20 August 2019 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality As ...
Date 16 September 2019 (Monday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Ms. Elsa Ho, Director, Quality ...
CPD Seminars – Accounting and Auditing Series
CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Guardian Role ...
CCPD19102601
Annual Auditing Update 2019 "Risk and Quality Management" Programme Code: CCPD19102601 Date Saturday, 26 October 2019 Time 9:00 a.m. – 1:00 p.m. (Registration starts at 8:30 a.m.) Venue Diam ...
CPD Seminars – Accounting and Auditing Series
CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...
SCPD19103101_190904145501
Industry Update Relating to Licensed Corporations Date Event code: SCPD19103101 31 October 2019 (Thursday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen ...
SCPD19110501
Industry Update Relating to Investment Funds Date [Event code: SCPD19110501 ] 5 November 2019 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen ...
Flyer_final_191028103321
Page 1 of 2 Information Technology Interest Group Visit to Cyberport (re-run) Join the upcoming Information Technology Interest Group (ITIG) visit to Cyberport, Hong Kong's digital technology hub, ...
Flyer_final_rv1_191105122323
Page 1 of 2 Information Technology Interest Group Visit to Cyberport (re-run) Join the upcoming Information Technology Interest Group (ITIG) visit to Cyberport, Hong Kong's digital technology hub, ...
CCPD19111601
* Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating Annual Accounting Update 2019 "Taking Stock and Moving Forward" Programme ...
Flyer_final_rv2_191111154300
Page 1 of 2 Information Technology Interest Group Visit to Cyberport (re-run) Join the upcoming Information Technology Interest Group (ITIG) visit to Cyberport, Hong Kong's digital technology hub, ...
CPD Seminars – Accounting and Auditing Series
CPD Seminars – Accounting and Auditing Series * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Anti-Money Laundering and Counter-Ter ...